File:NLC416-01jh004506-13194 戰時財政.pdf

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Summary[edit]

戰時財政   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
關吉玉編著
image of artwork listed in title parameter on this page
Title
戰時財政
Publisher
精華印書局
Description

分3編。第1編財政管理事項，敘述戰時財務行政與業務工作；第2編財政實體事項，側重論述戰時財政理論與美、英、德、法、意各國財政政策；末編專述我國戰時應採取的財政政策

目錄
第一編 財政管理事項
第一節 手續應敏捷
（甲） 預算
（乙） 金庫
（丙） 租稅徵收手續
（丁） 募債手續
第二節 積弊應革除
（甲） 實行金庫獨立
（乙） 實行金庫統一
（丙） 厲行審計制度
（丁） 實行徵稅公告法
（戊） 廢止三連票制改用三疊票制或用回執壓印機
（巳） 實行溯源認證法
（庚） 杜絕賣放
（辛） 取消額外徵收及勒索
（壬） 獎勵舉弊人員
（癸） 精密訓練視察員
第三節 懲罰應嚴峻
（甲） 公務員犯罪
（乙） 納稅義務人犯罪
第四節 分配應平均
（甲） 改革財政均衡制度
（乙） 各機關各人員肥瘠平均
第二編 財政實體事項
第五節 戰時財政政策之理論
（甲） 募債與增稅
（乙） 增發紙幣
（丙） 動用預備金與徵發
（丁） 愛國捐一次財產捐及戰前儲款
（戌） 減少公務員薪金及減少其他政費
（巳） 緩付公債
（庚） 各種營業加價及公有物拍賣
（辛） 與國協助
（壬） 減少貨物生金
（癸） 戰敗國賠款
第六節 歐戰時各國財政政策之實例及評論
（甲） 美國戰時財政政策
（乙） 英國戰時財政政策
（丙） 德國戰時財政政策
（丁） 法國戰時財政政策
（戊） 意國戰時財政政策
評論
第三編 我國戰時應采之財政政策
第七節 我國之特殊財政狀況
（甲） 關稅鹽稅統稅戰時均不可靠
（乙） 所得稅及盈利稅戰時不易驟然有效利用
（丙） 國民經濟狀況特別枯窘
第八節 我國戰時應采之財政政策
（子） 創行交易稅
（丑） 創行所得稅
（寅） 創行遺產稅
（卯） 整理煙酒稅
（辰） 整理鹽稅
（巳） 整理田賦
（午） 整理其他稅捐
（未） 募債
（申） 減少公務員薪金及其他政務費
（酉） 增發紙幣與擴張銀行信用等其他各種籌款方法
（戊） 結論
附模範租稅制度表

Language Chinese
Publication date 民國22[1933]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
全國圖書館文獻縮微中心 國家圖書館
主題
InfoField
戰爭財政
中圖分類
InfoField
F81
拼音題名
InfoField
zhan shi cai zheng
載體形態
InfoField
108頁

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